Long-term deferred contribution for construction

長期前受工事負担金

Special account for shares arising from restructuring

組織再編により生じた株式の特別勘定

Collateral money received for loan transactions

貸借取引担保金

Collateral money received for securities lent

貸付有価証券代り金

Remuneration payable for directors (and other officers)

未払役員報酬

Special suspense account for tax purpose reduction entry

圧縮未決算特別勘定

Provision for construction warranties

保証工事引当金

Provision for guarantee for loans

ローン保証引当金

Provision for sales rebates

売上割戻引当金

Provision for construction warranties for vessel

船舶保証工事引当金